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19 Apr 1111 Interpreters were employees for SGC purposes - On Call Interpreters and Translators Agency

The Federal Court (Bromberg J) has held that, in determining the taxpayer's liability to superannuation guarantee charge, the taxpayer had failed to establish that certain interpreters and translators engaged by it in its business of providing interpreting and translating services to its clients were not common law employees, and were not employees by virtue of the extended definition of employee in s 12(3) of the Superannuation Guarantee (Administration Act) 1992 ("the Act").

On this basis, the taxpayer, having failed to make the minimum superannuation contributions as required by the Act, was liable to pay superannuation guarantee charge as imposed by the Superannuation Guarantee Charge Act 1992. The Court therefore dismissed the taxpayer's application to set aside and or vary the Commissioner’s decision to disallow the taxpayer's objections to the Commissioner’s assessments imposing superannuation guarantee charge: On Call Interpreters and Translators Agency Pty Ltd v FCT (No 3) [2011] FCA 366 (Federal Court, Bromberg J, 13 April 2011).


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